Overview

You can challenge certain tax penalties or decisions from HM Revenue & Customs (HMRC).

This guide is also available in Welsh (Cymraeg).

You can challenge some decisions about:

  • a penalty (for example if you paid your tax late or filed your tax return late)
  • your tax bill (for example Income Tax, Corporation Tax, VAT)
  • a claim for tax relief
  • a request for information or to check your business records

If you want, you can appoint someone else to deal with HMRC on your behalf

You may be able to delay paying the bill or penalty until the matter has been resolved.

There’s a different process if HMRC did not act on information.